15 articles in this issue
Mulyana Mulyana, winanda wahana wargadalam
Pentingnya pencatatan terhadap investasi perusahaan terhadap aset tidak berwujud perlu di laporkan dalam laporan keuangan untuk keuntungan yang dapat dirasakan perusahaan di masa depan. Aset tidak berwujud merupakan salah satu investasi jangka panjang yan... see more
Baru Harahap, Syahril Effendi
This research have purpose to find out the influence give by capital adequacy ratio and non performing loan to banking financial perfomance which have been listed in Indonesia Stock Exchange (IDX). The population in this research is 43 banking companies w... see more
Dinda Nur Oktiviasari
Income smoothing is a part of income management strategy to produce income in a company with normal fluctuation. The freedom a company has to choosing its accounting method and regulations often becomes an opportunity for manager to commit self-interest a... see more
Budi Chandra
Penelitian ini menafsirkan hubungan karakteristik komite audit terhadap keterlambatan audit pada perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2014-2018 dengan penggunaan variabel independen yakni keahlian keuangan komite audit, indep... see more
Sherrin Tjandra
Studi ini bermaksud melaksanakan pengujian data pengaruh struktur kepemilikan, kebijakan hutang, corporate social responsibility terhadap kebijakan dividen. Struktur kepemilikan yang dipilih untuk digunakan pada studi ini yakni adalah kepemilikan manajeri... see more
Icuk Rangga Bawono
This research aims to determine The Influence of Owner Education Levels, Owner Accounting Knowledge, Business Scale, and Business Age on the Use of Accounting Information in MSMEs in Wonogiri Sub-district. The method of data collection conducted in this s... see more
Dian Indriana Hapsari
Corporate Governance mechanisms are not able to effectively mitigate Earnings Management. Whistleblowing Policy can play a role in carrying out effective functional governance so that it is expected to be able to reduce Earnings Management activities sign... see more
EKO PURWANTO
ABSTRACTCalculation of the cost of production is an important thing to note, because of the increasing competition between UMKM in producing quality products at quite competitive prices. This purpose of this research is to know how to calculated of ... see more
Acwin Hendra Saputra
This study aims to determine the effect of the quality of accounting information on internal accountability, financial performance evaluation, and financial decision making in work units within the BPPK. The total number of respondents in this study were ... see more
Indra Iman Sumantri, Donny Indradi
This study aims to analyze tax avoidance with a financial distress approach and profitability approach in consumer goods industry sector companies listed on the IDX in 2013-2017. This research uses quantitative research methods with secondary data obtaine... see more
Prapti Ningsih
This study is a quantitative study that aims to examine the effect of capital expenditure as measured by total expenditure transformed to Ln capital expenditure, Government Size measured by total asets transformed to Ln total asets and Number of SKPDs, an... see more
ANGGUN PUTRI ROMADHINA
ABSTRAK Penelitian ini bertujuan untuk menguji dan membuktikan adanya Pengaruh Komisaris Independen, Intensitas Modal, dan Corporate Social Responsibility terhadap Agresivitas Pajak secara parsial dan secara simul... see more
Afriyanti Hasanah
This study aims to examine the effect of working capital management, sales growth and leverage on profitability. This study uses secondary data with data collection techniques using the annual financial statements of property and real estate companies lis... see more
Syamsu Alam
This study aims to trace the absorption of overhead costs in the production process at Sabbena Soppeng's silk house, to identify appropriate cost drivers in allocating overhead costs to products that are accurate and do not occur distortion.This research ... see more
Irsutami Irsutami, Danar Irianto, Muhammad Ikhlash, Sugeng Riadi
Penelitian ini berkaitan dengan materi audit kepatuhan pada mata kuliah auditing. Sejalan dengan industry 4.0 dan merdeka belajar, maka pembelajaran materi ini sangat tepat jika menggunakan Project Based Learning (PBL), di mana mahasiswa akan berkunjung k... see more